we know in an atom,the proton and electron are equal in number . hence atom is neutral
ion is formed when an atom electron loses or accept electron
when atom loses electron to form a ion,then no of proton is one more than electron,thus overall cherge of ion become positive formin a positive ion
now when a atom accept a electron then the no of electron ids one more than the no of proton
so the over all cherge is negative .Hence the ion is negatively charged